# The Value Added Tax Regulations 1995, Regulation 184KA


In regulation 173W(3), for “section 78 of the Act” read “section 102(3) of the Finance Act 2009”.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/184KA (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-184KA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.